Paragraph 75 I1

(1)

Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows.

(2)

In subsection (1)—

(a)

in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and

(b)

in paragraph (b), omit “or acquisition”.

(3)

In subsection (2)—

(a)

in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and

(b)

in paragraph (b), omit “or acquisition”.

(4)

In subsection (3), for “, 35 or 40” substitute “ or 35 ”.

Annotations

I1: Sch. 8 para. 75 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)